No GST exemption on transport of goods from mother to daughter vessel

In re Shreeji Shipping (GST AAR Gujarat) Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? Whether the service of above transportation falls in the definition of ‘Inland waterways’? Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered in the ...